Transformational outsourcing is the most developed form of cooperation with the service provider in outsourcing. Service carried out by the provider involves the radical redesign of ways of the implementation of outsourced tasks resulting in major improvements in the company's processes. This type of outsourcing was presented in the work of D. Brown, S. Wilson and J.C. Linder. Such form of cooperation is used to achieve results in a short time, and enables incremental, sustainable and significant improvement in terms of the results of the entire operation. It should be noted it is essential to involve all employees in cooperation to achieve these improvements.

The basic assumptions of the presented type of outsourcing can be present by comparisons with the outsourcing in the traditional approach, which is reflected by
tactical outsourcing. Such comparison is presented in following table.

relative ease of determining the level of the expected results of outsourced services

determination of the expected quality is difficult because it is impossible to separate processes performed by service provider and the company

getting additional capital by eliminating selected support processes from organization of the customer and sale of equipment used so far in this processes

cost optimization and reengineering is the primary factors to facilitate the permanent increase in the market value of the company

changing service provider due to changing conditions does not require transferring additional equipment to service provider

changing of the service provider is difficult change due to need to adapt the processes and provide additional equipment by the company

Capital outsourcing as transformational outsourcing

It relates to, transfer of auxiliary processes carried out by company to external contractor. This method requires a restructuring of legal form of company. It involves creating a new business entity (affiliated company), in which the parent company has majority of shares (M. Trocki, 2001, s. 134). New entity performs processes transferred to it on the basis of the corresponding agreement. Ownership of majority of shares by the parent company, allows the elimination of one of the main disadvantages of contract outsourcing, which is limited possibilities of inspection of performed tasks. Condition for the application of such a solution, however, is the ability of the company to perform division and extraction of business functions.

The solution presented is used primarily when the parent undertaking decides to gain an additional capital from the outside.

Capital outsourcing also allows a new operator to service other companies, which is designed to ensure greater independence and possibility of the additional revenue. Goal of subsidiary is to achieve a permanent position in the market and ensure profitability.